GroundRules
SDCL § 10-59-24: Recovery refund--Interest included--Exception.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest.
Collected 2026-09-03T15:18:56Z. Source file · JSON